County budget brief

Ocean County district budgets

Ocean County has 29 latest-year UFB district rows, $1.6B in proposed operating budgets, and 64,231 UFB on-roll students. The county average NJDOE comparative cost is $22,807, with a range of $13,497 to $38,718. The operating-revenue model is mostly local.

NJDOE User-Friendly Budgets, 2025-26 latest year. Real movement is converted to 2025 dollars with CPI-U. How this budget data works

29UFB district rows

$1.6Bproposed operating budgets

64,231UFB on-roll students

$22,807mean NJDOE comparative cost

75% / 22%local / state operating revenue

What stands out

Cost rangeLong Beach Island has the county's highest published comparative cost at $38,718.

Real movementLakewood Twp has the largest first-to-latest real comparative-cost movement at +$9,818.

Current proposalLatest-file proposed operating budgets change -$4.5M versus revised/current rows; Long Beach Island has the strongest proposal signal (UFB denominator moves, operating +$5.3M).

Funding modelOperating revenue is 75% local, 22% state, with 1% of operating scale in charter/Renaissance transfers countywide.

Reader routeUse this county page to choose a district report, then check peer evidence, proposal movement, inflation-adjusted movement, categories, student denominators, and side-file rows before making a budget claim.

Cross-slice routeCounty rank is the first peer frame; model, comparison, and category pages show whether the same district is unusual for a fairer budget slice.

County story angles

These angles group the strongest generated district first-read leads inside Ocean County. They are meant to turn the county brief from a rank list into local assignments: what looks reportable, which district reports carry the proof, which records to pull next, and which shortcut to block.

Story angle	Local signal	District proof	Reporting path	Block before writing	Open next
One-time supportIs the budget using fund balance, reserve, or carryover support that needs a recurrence check?	2 of 29 county district rows have this as the first-read lane.Primary route: Test one-time support: Is the budget leaning on fund balance, reserve withdrawals, or carryover that must be checked for recurrence?	Long Beach IslandFund-balance, reserve, and carryover source rows total $6.3M, 42% of proposed operating-budget scale.largest named row is Capital reserve withdrawals at $6.0M.Seaside Park BoroFund-balance, reserve, and carryover source rows total $245,346, 27% of proposed operating-budget scale.largest named row is Budgeted fund balance at $125,346.	Frame Budgeted fund-balance, reserve-withdrawal, and carryover source rows scaled to proposed operating budget.Pull Fund-balance appropriation notes, reserve withdrawal rows, board minutes, and audit or ACFR schedules.Check whether the source recurs, replaces aid or levy, bridges a one-year plan, or draws restricted reserves.	Do not call planned source rows audited cash stress or recurring operating revenue.	One-time brief Source map District index
Operating funding familyWhich aid lines explain dependence on state funding or first-to-latest movement?	4 of 29 county district rows have this as the first-read lane.Primary route: Follow operating funding: Did the budget move toward local levy, state aid, federal revenue, or fund balance?	Toms River RegionalState aid: State aid moved -$45.5M since 2019-20.Capital, facilities, and debt changes -$32.6M in the latest file.Preschool sits -26 pts vs county average.Jackson TwpState aid: State aid moved -$26.5M since 2019-20.Preschool sits -12 pts vs county average.Local taxes and local sources represents 88% of operating scale.	Frame Operating revenue source-family scale, local peer gaps, CPI-U real movement, and latest proposal movement; keep General Fund basis visible.Pull State-aid notices, levy worksheet, fund-balance notes, source-row proof sections, and tax-impact materials.Check whether the source-family signal is a current revenue scale issue, a peer gap, a real movement, or a proposal-column move.	Do not read General Fund operating source rows as all-funds revenue, taxpayer burden, or proof of cause without local records.	Funding brief Source map Category atlas
Current proposal changeWhat does the latest proposed budget column change right now?	4 of 29 county district rows have this as the first-read lane.Primary route: Read the current proposal: What changes now in the proposed column before the long-run trend is interpreted?	Beach Haven BoroOperating budget changes +$117,138.published comparative-cost row changes -$7,810.largest revenue driver is State revenue (+$67,192).largest use driver is General current (+$272,914).Point Pleasant Beach BoroOperating budget changes +$3.2M.published comparative-cost row changes +$1,214.largest revenue driver is Local revenue (+$866,440).largest use driver is Capital outlay (+$2.0M).	Frame Latest UFB revised/current column versus proposed column in nominal budget-year dollars.Pull Proposed budget, revised/current column support, adoption minutes, budget hearing deck, and district FAQ.Check what is recurring, one-time, grant-funded, enrollment-driven, negotiated, or reclassified.	Do not treat nominal proposal movement as an audited result or inflation-adjusted trend.	Proposal brief Reporting leads District index
Outside-operating familyHow large are grant-funded or otherwise outside-operating programs relative to operating budgets?	7 of 29 county district rows have this as the first-read lane.Primary route: Separate outside-operating money: Is the story about grants, special revenue, capital, facilities, or debt rather than recurring operating spending?	Lacey TwpSpecial revenue funds: Special revenue funds moved +$14.1M since 2019-20.Local taxes and local sources represents 91% of operating scale.Ocean TwpSpecial revenue funds: Special revenue funds moved +$3.8M since 2019-20.Transfers and tuition sits +34 pts vs county average.Local taxes and local sources represents 79% of operating scale.	Frame Special-revenue, capital, facilities, and debt families scaled against operating budget only as context.Pull Grant schedules, capital/debt schedules, line-item budget, source-row proof sections, and project or bond records.Check whether the signal belongs to grants, capital, facilities, or debt before reading it as recurring operating spending.	Do not add outside-operating source-family rows into one operating total or treat them as ordinary classroom spending.	Outside-operating brief Category atlas Source map
Cost positionWhy does this district sit high on the published comparative-cost line?	3 of 29 county district rows have this as the first-read lane.Primary route: Compare cost position: Is the district expensive, or just in a high-cost peer group?	Lakewood TwpPublished comparative cost is $32,375.rank #35 statewide and #3 inside Ocean County.real comparative-cost movement is +$9,818.Seaside Heights BoroPublished comparative cost is $31,601.rank #39 statewide and #4 inside Ocean County.real comparative-cost movement is +$5,598.	Frame County, cost band, budget model, service load, and named local peers; use NJDOE's published comparative-cost line.Pull Budget presentation, adopted budget book, staffing/program notes, and local peer reports.Check whether county, scale, grade span, placements, transfers, or side files explain the rank.	Do not turn comparative cost into waste, quality, or adequacy by itself.	Cost brief Comparison atlas District index
Student/service familyIs preschool aid, carryover, instruction, or support service scale material?	6 of 29 county district rows have this as the first-read lane.Primary route: Check students and service load: Is a per-student comparison really about denominator, placements, or student need?	Tuckerton BoroPreschool: Preschool moved +$2.3M since 2019-20.State aid sits +24 pts vs county average.Capital, facilities, and debt changes -$486,296 in the latest file.Eagleswood TwpPreschool: Preschool moved +$1.5M since 2019-20.Special revenue funds sits +18 pts vs county average.Local taxes and local sources represents 82% of operating scale.	Frame Transfers, tuition, preschool, special-education, and support families beside UFB service-load and denominator context.Pull Tuition and placement schedules, preschool aid records, service-load rows, contracts, and source-row proof sections.Check whether transfers, tuition, preschool, or special-education/support rows explain the comparison frame.	Do not treat source-family rows as audited service counts, quality, adequacy, or a complete program ledger.	Student-load brief Category atlas District index

County category and source-family leads

This table localizes the category story. It groups district source-family signals by county so a reader can see which budget families recur across local districts, which examples carry the proof, and whether the signal is current scale, county peer gap, inflation-adjusted movement, or latest proposal movement.

Budget family	County signal	District proof	Why it matters	Block before writing	Open next
PreschoolIs preschool aid, carryover, instruction, or support service scale material?	16 county district rows have generated source-family signals.real movement (4); peer gap (12)	Stafford TwpPreschool moved +$10.7M since 2019-20 · Real movementTuckerton BoroPreschool moved +$2.3M since 2019-20 · Real movementEagleswood TwpPreschool moved +$1.5M since 2019-20 · Real movement	Use this family to move from a broad county read to named source-row proof before writing from totals.Preschool rows can appear in revenue and appropriation files and can be outside ordinary K-12 comparisons.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Students brief Category atlas Comparison atlas Real movement Source map
State aidWhich aid lines explain dependence on state funding or first-to-latest movement?	11 county district rows have generated source-family signals.real movement (6); peer gap (3); current scale (2)	Toms River RegionalState aid moved -$45.5M since 2019-20 · Real movementJackson TwpState aid moved -$26.5M since 2019-20 · Real movementLittle Egg Harbor TwpState aid moved -$5.1M since 2019-20 · Real movement	Use this family to move from a broad county read to named source-row proof before writing from totals.Includes aid rows other than preschool-specific rows, which are separated because they often move as a program block.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Funding/tax brief Category atlas Comparison atlas Real movement Source map
Capital, facilities, and debtAre capital projects, facilities acquisition, reserve withdrawals, or debt-service rows distorting all-funds comparisons?	9 county district rows have generated source-family signals.real movement (4); proposal move (4); current scale (1)	Toms River RegionalCapital, facilities, and debt changes -$32.6M in the latest file · Proposal moveBrick TwpCapital, facilities, and debt moved -$18.3M since 2019-20 · Real movementBerkeley TwpCapital, facilities, and debt moved -$4.8M since 2019-20 · Real movement	Use this family to move from a broad county read to named source-row proof before writing from totals.Capital and debt rows use operating budget only as a common scale reference.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Outside-operating brief Category atlas Current proposal Real movement Source map
Local taxes and local sourcesHow much of the budget story is local levy, tuition, fees, or miscellaneous local revenue?	26 county district rows have generated source-family signals.current scale (26)	Ocean County VocationalLocal taxes and local sources represents 135% of operating scale · Current scaleBay Head BoroLocal taxes and local sources represents 97% of operating scale · Current scaleLacey TwpLocal taxes and local sources represents 91% of operating scale · Current scale	Use this family to move from a broad county read to named source-row proof before writing from totals.Mostly revenue-file rows. Tax levy is merged across label variants where the source changed names.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Funding/tax brief Category atlas Source map
Special revenue fundsHow large are grant-funded or otherwise outside-operating programs relative to operating budgets?	10 county district rows have generated source-family signals.real movement (3); peer gap (7)	Lacey TwpSpecial revenue funds moved +$14.1M since 2019-20 · Real movementManchester TwpSpecial revenue funds moved +$8.0M since 2019-20 · Real movementOcean TwpSpecial revenue funds moved +$3.8M since 2019-20 · Real movement	Use this family to move from a broad county read to named source-row proof before writing from totals.Special-revenue totals are outside-operating scale signals and should not be added to General Fund operating rows.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Outside-operating brief Category atlas Comparison atlas Real movement Source map
Fund balance and reservesIs the district leaning on fund balance, capital reserve, maintenance reserve, or similar one-time sources?	4 county district rows have generated source-family signals.real movement (2); proposal move (2)	Brick TwpFund balance and reserves changes -$17.8M in the latest file · Proposal moveBarnegat TwpFund balance and reserves moved -$6.9M since 2019-20 · Real movementPoint Pleasant Beach BoroFund balance and reserves moved +$3.1M since 2019-20 · Real movement	Use this family to move from a broad county read to named source-row proof before writing from totals.Reserve and fund-balance rows are context signals, not recurring operating revenue.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	One-time brief Category atlas Current proposal Real movement Source map

County story map

This map keeps the county peer frame from collapsing into one rank. Each row names the county-level read, the districts to open first, the reporting check that should follow, and the shortcut to block before writing from the numbers.

Story lane	County read	District examples	Reporting check	Block before writing	Open next
Cost spreadWhich local comparison frame should lead?	Ocean ranges from $13,497 to $38,718 on NJDOE comparative cost, a $25,221 spread around a $22,807 county mean.	Long Beach Island$38,718 · highest county costOcean County Vocational$13,497 · lowest county cost	Ask whether county peers, funding model, scale, cost band, placements, or side-file rows make the comparison fair.	Do not treat a county rank as quality or recompute comparative cost from operating budget divided by enrollment.	Cost brief Comparison atlas District leads
Proposal watchWhat changes in the current proposed column?	29 county rows have latest-file proposal comparisons; proposed operating budgets change -$4.5M versus revised/current rows.	Long Beach Island+$5.3M · UFB denominator movesLakewood Twp-$40.2M · General current	Pull the proposed budget, hearing deck, adoption minutes, and named source rows before calling the change recurring.	Proposal movement is nominal latest-file planning movement, not audited spending and not CPI-adjusted trend.	Proposal brief Proposal table Source rows
Funding and tax pressureWho pays, and does the tax basis change the read?	Operating revenue is 75% local and 22% state; weighted tax levy per UFB on-roll is $17,265.	Ocean County Vocational$41,620 · highest tax levy per UFB on-rollBay Head Boro97% · highest local operating shareLakehurst Boro76% · highest state operating share	Separate levy per planning student, estimated rate, taxable value, equalized value, and municipal or regional slices.	Operating revenue mix is not all-funds revenue, audited revenue, or a household tax-bill claim.	Funding Tax burden Model atlas
Category structureWhich spending or revenue family makes the county concrete?	Countywide high-level transfer share is 1%; school-based budgeting share is 3%; outside-operating scale should be checked separately from recurring operating budget.	Lakewood Twp4% · largest charter/Renaissance transfer shareLakewood Twp18% · largest school-based budgeting shareLakewood Twp36% · largest special-revenue or debt-service scale	Use category families and named source rows to explain the structure, then keep operating, grants, capital, and debt separate.	High-level use rows, source families, and raw UFB rows can overlap and should not be added into one schedule.	Category atlas Outside-operating Source rows
Real movementDid the county story change after inflation?	The county mean latest-year comparative cost is $22,807; the largest positive district movement is +$9,818 and the largest decline is -$4,692.	Lakewood Twp+$9,818 · largest first-to-latest real cost increaseBeach Haven Boro-$4,692 · largest first-to-latest real cost decline	Pair real comparative-cost movement with operating-budget movement, UFB on-roll, source-family movement, and proposal timing.	Do not collapse first-to-latest CPI-adjusted movement and latest-file proposal movement into one trend claim.	Real-movement brief Statewide trend Storylines
Students and service loadIs the cost story a denominator or placement story?	UFB planning enrollment totals 64,231; sent-placement and special-education planning-row scales can change a per-student read.	Ocean Twp73% · largest sent-placement shareOcean County Vocational105% · largest special-education planning-row scale	Put UFB planning on-roll, fall enrollment, special education, sent placements, received students, and student need in view.	UFB on-roll is a planning denominator; it is not fall enrollment and should not silently replace it.	Students brief Measure guide District leads
One-time supportIs the operating budget leaning on nonrecurring sources?	11 county districts meet the material fund-balance, reserve, or carryover source-row screen, totaling $27.9M.	Long Beach Island42% · largest one-time source share	Compare planned support with proposal movement, recap balance/reserve rows, board materials, and audit context.	Planned fund-balance, reserve, or carryover rows are not audited cash stress, surplus, or recurring revenue by themselves.	One-time support Side files Reporting leads
Side-file explanationsWhich context rows could change the story?	Tax, recap, unusual-item, shared-service, school-resource, and listed administrative-salary side files can identify the records and interviews to pull next.	Brick Twp64 · most indexed side-file rowsLakewood Twp$144.7M · largest unusual-item amount	Use side files to identify the local records, contracts, tax documents, staffing context, or interviews that have to follow UFB.	Side-file rows are sparse context, not audited fiscal schedules, complete payroll, audited savings, or causal proof.	Side-file brief Story desk Source map

Reader routes for this county

Reader question	County signal	Start with	Open next	Keep the claim honest
Cost positionIs the district expensive, or expensive for this peer set?	Ocean ranges from $13,497 to $38,718 on NJDOE comparative cost per pupil.	Long Beach Island$38,718 · highest county cost Ocean County Vocational$13,497 · lowest county cost	Cost brief Comparison atlas District leads	Use county rank before statewide rank; comparative cost is NJDOE's published line, not spending divided by enrollment.
Real movementDid anything change after inflation?	The county average latest-year comparative cost is $22,807; district movement should be checked in 2025 dollars.	Lakewood Twp+$9,818 · largest first-to-latest real cost movement	Real-movement brief Statewide trend Storylines	Real movement is a reporting screen across loaded UFB years; latest proposal changes are nominal and answer a different question.
Current proposalWhat does the proposed column change now?	29 county rows have latest-file proposal comparisons; proposed operating budgets change -$4.5M versus revised/current budget rows.	Long Beach Island+$5.3M · UFB denominator moves Lakewood Twp-$40.2M · General current	Proposal brief Proposal table Source rows	Proposal rows are nominal latest-file planning changes, not audited spending and not inflation-adjusted multi-year trend.
Funding modelWho pays, and did that model shift?	Operating revenue is 75% local and 22% state on an operating-budget-weighted basis.	Bay Head Boro97% · highest local operating share Lakehurst Boro76% · highest state operating share	Funding Tax burden Model atlas	Revenue mix is General Fund operating revenue, not all-funds revenue; tax rates and tax base need the district side-file context.
Spending structureWhich category makes the budget look different?	Countywide high-level transfer share is 1%; school-based budgeting share is 3%.	Lakewood Twp4% · largest charter/Renaissance transfer share	Category atlas Category brief Line rows	High-level use rows and lower-level source rows can overlap. Use them as category signals before reading source tables.
Students and side filesIs the cost story really a denominator or context story?	UFB planning enrollment totals 64,231; placement and side-file rows can change per-student interpretation.	Ocean Twp73% · largest sent-placement share Brick Twp64 · most indexed side-file rows	Students brief Side-file brief Measure guide	UFB on-roll is a planning denominator. Side files are context, not audited spending totals or complete payroll.
Comparison slicesIs county rank the fair comparison, or only the first one?	Generated county tags include Side-file context (26), Locally funded (19), Outside-operating scale (15).	Long Beach Island$38,718 · Side-file context comparison example	Comparison atlas Model atlas Story desk	Generated tags overlap and point to reporting frames; they are not ratings, causes, or proof that one district is a true peer for every claim.

District comparison

This table keeps the county peer frame visible before opening a full district budget report. Rows are latest-year UFB rows; links open full district budget reports where the UFB row matches a published district profile.

District	Cost	Real movement	Funding	Spending structure	Students and side files
Long Beach IslandHigh comparative cost, High tax effort, One-time support, Outside-operating scale, Side-file context	$38,718#1 county · #15 NJ	+$2,0926% since first loaded cost row	52% local / 6% statetax levy per UFB on-roll $35,468	General currenttransfers 0%; school-based n/a; special revenue scale 1%	UFB on-roll 215sent placements 1%; special education 12%; side rows 27
Beach Haven BoroHigh comparative cost, Locally funded, High tax effort, One-time support, Side-file context	$34,223#2 county · #21 NJ	-$4,692-12% since first loaded cost row	79% local / 15% statetax levy per UFB on-roll $28,619	General currenttransfers 0%; school-based n/a; special revenue scale 1%	UFB on-roll 76sent placements 0%; special education 12%; side rows 36
Lakewood TwpHigh comparative cost, Rising real cost, Placement load, Outside-operating scale, Side-file context	$32,375#3 county · #35 NJ	+$9,81844% since first loaded cost row	51% local / 48% statetax levy per UFB on-roll $25,628	General currenttransfers 4%; school-based 18%; special revenue scale 36%	UFB on-roll 4,553sent placements 11%; special education 20%; side rows 56
Seaside Heights BoroHigh comparative cost, Rising real cost, Locally funded, Outside-operating scale, Side-file context	$31,601#4 county · #39 NJ	+$5,59822% since first loaded cost row	87% local / 8% statetax levy per UFB on-roll $27,934	General currenttransfers 0%; school-based n/a; special revenue scale 18%	UFB on-roll 161sent placements 3%; special education 24%; side rows 31
Bay Head BoroHigh comparative cost, Locally funded, High tax effort, Placement load, Outside-operating scale, Side-file context	$29,431#5 county · #52 NJ	+$1,5496% since first loaded cost row	97% local / 2% statetax levy per UFB on-roll $30,443	General currenttransfers 0%; school-based n/a; special revenue scale 1%	UFB on-roll 126sent placements 13%; special education 4%; side rows 30
Point Pleasant Beach BoroLocally funded, One-time support, Outside-operating scale, Side-file context	$28,270#6 county · #65 NJ	+$3,21813% since first loaded cost row	82% local / 3% statetax levy per UFB on-roll $24,621	General currenttransfers 0%; school-based n/a; special revenue scale 3%	UFB on-roll 630sent placements 2%; special education 14%; side rows 31
Eagleswood TwpLocally funded, One-time support, Outside-operating scale	$27,115#7 county · #78 NJ	+$1,2315% since first loaded cost row	77% local / 13% statetax levy per UFB on-roll $20,354	General currenttransfers 0%; school-based n/a; special revenue scale 19%	UFB on-roll 147sent placements 0%; special education 16%; side rows 17
Lavallette BoroLocally funded, High tax effort, Placement load, One-time support, Side-file context	$26,894#8 county · #84 NJ	+$90<1% since first loaded cost row	91% local / 3% statetax levy per UFB on-roll $28,739	General currenttransfers 0%; school-based n/a; special revenue scale 1%	UFB on-roll 152sent placements 29%; special education 7%; side rows 35
Southern RegionalLocally funded, Side-file context	$23,554#9 county · #195 NJ	-$129-1% since first loaded cost row	89% local / 7% statetax levy per UFB on-roll $20,602	General currenttransfers 0%; school-based n/a; special revenue scale 3%	UFB on-roll 2,590sent placements <1%; special education 23%; side rows 60
Ocean Gate BoroLocally funded, Outside-operating scale, Side-file context	$23,234#10 county · #216 NJ	-$1,436-6% since first loaded cost row	76% local / 12% statetax levy per UFB on-roll $17,665	General currenttransfers 0%; school-based n/a; special revenue scale 17%	UFB on-roll 145sent placements 1%; special education 17%; side rows 26
Island Heights BoroLocally funded, Outside-operating scale, Side-file context	$22,052#11 county · #280 NJ	-$1,308-6% since first loaded cost row	83% local / 13% statetax levy per UFB on-roll $17,985	General currenttransfers 0%; school-based n/a; special revenue scale 16%	UFB on-roll 147sent placements 1%; special education 10%; side rows 26
Pinelands RegionalOutside-operating scale, Side-file context	$21,820#12 county · #297 NJ	-$1,813-8% since first loaded cost row	65% local / 29% statetax levy per UFB on-roll $16,374	General currenttransfers <1%; school-based n/a; special revenue scale 4%	UFB on-roll 1,468sent placements 1%; special education 25%; side rows 32
Stafford TwpOne-time support, Outside-operating scale, Side-file context	$21,433#13 county · #332 NJ	-$1,196-5% since first loaded cost row	75% local / 11% statetax levy per UFB on-roll $15,739	General currenttransfers 0%; school-based n/a; special revenue scale 16%	UFB on-roll 2,329sent placements 1%; special education 18%; side rows 56
Manchester TwpLocally funded, Side-file context	$20,757#14 county · #371 NJ	-$366-2% since first loaded cost row	87% local / 13% statetax levy per UFB on-roll $19,829	General currenttransfers 1%; school-based n/a; special revenue scale 8%	UFB on-roll 2,827sent placements 2%; special education 23%; side rows 32
Ocean TwpLocally funded, High tax effort, Placement load, One-time support, Side-file context	$20,551#15 county · #383 NJ	-$3,659-15% since first loaded cost row	78% local / 10% statetax levy per UFB on-roll $28,614	General currenttransfers 0%; school-based n/a; special revenue scale 11%	UFB on-roll 558sent placements 73%; special education 21%; side rows 35
Central RegionalLocally funded, Side-file context	$20,424#16 county · #392 NJ	+$2,11512% since first loaded cost row	85% local / 14% statetax levy per UFB on-roll $21,078	General currenttransfers <1%; school-based n/a; special revenue scale 3%	UFB on-roll 2,040sent placements 2%; special education 23%; side rows 33
Tuckerton BoroOne-time support, Outside-operating scale	$20,341#17 county · #402 NJ	-$228-1% since first loaded cost row	66% local / 32% statetax levy per UFB on-roll $12,127	General currenttransfers 0%; school-based n/a; special revenue scale 20%	UFB on-roll 323sent placements 0%; special education 11%; side rows 21
Plumsted TwpSide-file context	$19,180#18 county · #475 NJ	-$3,525-16% since first loaded cost row	71% local / 23% statetax levy per UFB on-roll $14,717	General currenttransfers 0%; school-based n/a; special revenue scale 9%	UFB on-roll 1,180sent placements 2%; special education 18%; side rows 27
Lacey TwpLocally funded, Side-file context	$18,880#19 county · #489 NJ	-$1,797-9% since first loaded cost row	88% local / 12% statetax levy per UFB on-roll $16,788	General currenttransfers 0%; school-based n/a; special revenue scale 12%	UFB on-roll 3,871sent placements 2%; special education 22%; side rows 39
Lakehurst BoroState-funded, Placement load, Outside-operating scale, Side-file context	$18,634#20 county · #503 NJ	+$4833% since first loaded cost row	15% local / 76% statetax levy per UFB on-roll $3,469	General currenttransfers 0%; school-based n/a; special revenue scale 16%	UFB on-roll 440sent placements 28%; special education 21%; side rows 21
Berkeley TwpLocally funded, One-time support, Outside-operating scale, Side-file context	$18,594#21 county · #505 NJ	-$94-1% since first loaded cost row	82% local / 10% statetax levy per UFB on-roll $14,643	General currenttransfers <1%; school-based n/a; special revenue scale 17%	UFB on-roll 2,439sent placements <1%; special education 19%; side rows 32
Little Egg Harbor TwpOutside-operating scale, Side-file context	$18,536#22 county · #508 NJ	-$1,966-10% since first loaded cost row	69% local / 27% statetax levy per UFB on-roll $11,141	General currenttransfers 0%; school-based n/a; special revenue scale 20%	UFB on-roll 1,739sent placements <1%; special education 18%; side rows 24
Brick TwpLocally funded, Side-file context	$18,348#23 county · #519 NJ	-$865-5% since first loaded cost row	87% local / 11% statetax levy per UFB on-roll $16,796	General currenttransfers <1%; school-based n/a; special revenue scale 8%	UFB on-roll 8,024sent placements 1%; special education 19%; side rows 64
Jackson TwpLocally funded, Side-file context	$18,178#24 county · #525 NJ	-$1,143-6% since first loaded cost row	82% local / 17% statetax levy per UFB on-roll $15,235	General currenttransfers <1%; school-based n/a; special revenue scale 10%	UFB on-roll 7,030sent placements 1%; special education 15%; side rows 34
Point Pleasant BoroLocally funded, One-time support, Side-file context	$18,159#25 county · #526 NJ	-$337-2% since first loaded cost row	85% local / 8% statetax levy per UFB on-roll $17,008	General currenttransfers 0%; school-based n/a; special revenue scale 4%	UFB on-roll 2,653sent placements 1%; special education 14%; side rows 43
Barnegat TwpNo generated tag	$16,936#26 county · #547 NJ	-$2,978-15% since first loaded cost row	57% local / 39% statetax levy per UFB on-roll $9,841	General currenttransfers 0%; school-based n/a; special revenue scale 12%	UFB on-roll 3,945sent placements 4%; special education 16%; side rows 20
Toms River RegionalLocally funded, Side-file context	$16,854#27 county · #551 NJ	-$286-2% since first loaded cost row	83% local / 14% statetax levy per UFB on-roll $16,139	General currenttransfers <1%; school-based n/a; special revenue scale 4%	UFB on-roll 13,814sent placements 1%; special education 20%; side rows 39
Ocean County VocationalLocally funded, High tax effort, Side-file context	$13,497#28 county · #566 NJ	-$2,513-16% since first loaded cost row	82% local / 15% statetax levy per UFB on-roll $41,620	General currenttransfers 0%; school-based n/a; special revenue scale 8%	UFB on-roll 609sent placements 0%; special education 105%; side rows 21
Seaside Park BoroOne-time support, Outside-operating scale, Side-file context	n/an/a	n/an/a since first loaded cost row	67% local / 6% statetax levy per UFB on-roll n/a	General currenttransfers 0%; school-based n/a; special revenue scale 0%	UFB on-roll n/asent placements n/a; special education n/a; side rows 22

Comparative cost per pupil is NJDOE's published measure. Operating revenue and high-level use shares use proposed operating budget as the denominator unless noted. UFB planning enrollment can differ from fall enrollment on district profiles. Side-file counts summarize indexed latest-year rows, not audited financial statement totals.